Rethinking Estate and Gift Taxation

Rethinking Estate and Gift Taxation
Author: William G. Gale
Language English
ISBN10: 0815700695
Genre: Politics
Goodreads Rating: 3.50
ISBN13: 9780815700692
Published: June 1st 2001 by Brookings Institution Press

Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.